Maryland Annual Report for 2012

Unusual activities within a member jurisdiction that could affect an audit:

Number of audits completed:

143

Number of audits with assessments including credits:

107

Number of decals issued:

41,244

Price per set of decals:

$0.00

Fees

License Fees:

0.00

Application Fees:

0.00

Reinstatement Fees:

0.00

Other Fees:

0.00

Maryland Audit Report for 2012

1. Does your Jurisdiction allow for the payment of interest on overpayment of fuel use taxes discovered during an IFTA audit or any other interstate motor carrier fuel use tax audit?

no

2. Does your Jurisdiction require any other motor carrier fuel tax or mileage tax licensing such as a third structure tax or bulk fuel tax?

no

3. Do you allow carriers to purchase tax unpaid bulk fuel?

yes

4. If yes to #3 above, please provide reporting requirements.

Carriers are allowed to buy bulk fuel tax free into their own storage tanks when they obtain a special fuel license and exemption # and file monthly reports paying the tax on their taxable vehicle use.

5. Do you impose fuel tax on all fuel delivered into the supply tankof a licensed motor vehicle?

yes

6. If NO to #5 above, please explain.

7. Do fuel purchase receipts have to indicate if taxes have been paid in order to be acceptable as a valid fuel receipt?

yes

8. If NO to #7 above, please explain.

9. List service stations located on Indian Reservations that are not collecting state fuel tax.

None

10. What is your official source of mileage (distance) used to conduct audits?

Odometer readings

11. List any additional sources of distance used.

MileMaker software, ProMiles software, and State mileage maps.

Maryland In General Report for 2012

FEIN:52-6002033

Does this jurisdiction have electronic interchange capability?:

No

If yes to interchange capability, please provide details:

Does this jurisdiction have electronic funds transfer capability?:

Yes

If yes to electronic funds transfer, please provide details:

EFT capability is limited to jurisdictions only, carriers must send payments to the lockbox even if returns are filed electronically (E-file).